United States Supreme Court Cases & Opinions

U.S. Supreme Court

Dixie Pines Products Co. v. Commissioner, 320 U.S. 516 (1944)

Dixie Pines Products Co. v. Commissioner of Internal Revenue

No. 84

Argued December 14, 15, 1943

Decided January 3, 1944

320 U.S. 516

Syllabus

1. A taxpayer who kept his books on the accrual basis deducted on his income tax returns for 1937 state taxes assessed against him during the taxable year. He was contesting in the state courts his liability for the taxes, was later adjudged exempt therefrom, and never actually paid them. Held that, under the Revenue Act of 1936, the deduction was properly disallowed. P. 320 U. S. 519.

2. The Board of Tax Appeals applied the correct rule of law in this case, and the court below properly refused to disturb its determination. Dobson v. Commissioner, ante, p. 320 U. S. 489. P. 320 U. S. 519.

134 F.2d 273 affirmed.

Certiorari, post, p. 720, to review the affirmance of a decision of the Board of Tax Appeals, 45 B.T.A. 286, which sustained the Commissioner's determination of a tax deficiency.

Page 320 U. S. 517